Account-book



(ModeL) A. SYNOLD.

AOGOUNT BOOK.

N0. 312,226. Patented Feb. 10, 1885.

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Inventor lhvrrsn ST TES:-

PATENT ALFRED SYNOLD, OF COLUMBUS, OHIO.

-ACCOUNT-BOOK.

SPECIFICATION ionising part of Letters Patent No. 312,226, dated February 10, 1885.

Application filed May 6, 1884. (Model.)

To all whom it may concern.-

Be it known that I, ALFRED SYNOLD, a citizen of the United States, residing at Columbus, in the county of Franklin and State of Ohio, have invented a new and useful Improvement in Account-Books, ,of which the following is a specification.

Myinvention consists in a book of which the leaves are from three to four inches narrower than the cover, and between which, in certain intervals, stubs are to be bound. These stubs are for the purpose of fastening independent insets in the book. The insets are of two sizes. The one is of the same width and length as the leaves in the book,while the other is broader, but of the same length. The broad inset is to receive the names of the accounts on a space set aside for this purpose, leaving the balance of the inset to be ruledin columns for extending the amounts of the respective accounts. The narrow inset and the leaves of the'book are ruled likewise in columns, to correspond with that portion of the broad inset just described, as upon them the amounts of the accounts are also entered.

When the broad inset is fastened in the book, it will extend far enough beyond the leaves of the book so as to show the space intended for the names. The narrow insets are simply used to fill such stubs that remain unused after all the broad insets that are required for the book are fastened in. With this kind of an arrangement any number of statements or trial-balances can be taken with but one entry of the names of the accounts, irrespective of the number of accounts contained in a ledger.

I am aware that books are made with the first leaf broader than the balance of leaves for a purpose similar to the one as stated; but such leaves are bound in the book like the narrow ones, and limit the number of the names of accounts to the capacity of this one leaf, which, as will be seen, is an entirely unsuitable arrangement, and could not be used at all where a largenumber of accounts are kept. I- therefore disclaim such a construction of books,and confine myself to a book with leaves narrower than the cover, and provided with stubs for the purpose of fastening independent insets at such places between theleavcs of the book as the requirements of the person using the book would best be served.

In the accompanying drawings, forming part of this specification, Figure l is a face view of my improved book. Fig. 2 is a face View of the broad inset. Fig. 3 is a face View of the stub to which the insets are fastened. Fig. 4 represents a narrow strip of paper which is folded and fastened in the back of the stub for the purpose of providing against any strain or bulging in the back of the book after the insets have been put in. F g. 51s a face view of the narrow inset. Fig. 6 isa top View of the book as it is manufactured.

Similar letters of reference indicate corresponding parts.

A represents the cover of the book; B, the leaves of same, which are narrower than the cover,as hereinbefore stated; and E, the stubs which are bound between the leaves. The leaves are ruled vertically in columns with horizontal lines.

0 is the space wherein the names of accounts are written.

D is the balance of the sheet ruled liked B.

E are the horizontal lines on the stub, corresponding with the lines of both insets and the leaves of the book.

F is the ruled surface on the narrow inset corresponding with B and D.

The book, as received from the manufacturer, will be substantially as shown in Figs. 1 and 6, with a certain number of both kinds of insets accompanying the book, but as separate. and independent sheets. After ascertaining the number of accounts the ledger contains, the statement-book is divided in as many divisions as the bookkeeper may see fit, always allowing some leaves for new accounts to come in. At the beginning of each division a broad inset will be fastened to a stub with mucilage or paste, for the purpose of writing the names of accounts intended for this division thereon, leaving all unused stubs between this broad inset and the next one to be filled in with narrow insets, so as to give the book an even thickness. After the names of the accounts are written on space 0 of the broad inset and all theinsets have been placed in the book, the book will be ready to receive the amounts of the accounts. The amount or balance of an account is entered in the proper column on the same horizontal line as the name of the respective account occupies, and is continued on the same line through all the statements. This is facilitated by having the broad inset extending beyond the leaves of the book so far as to always bring the space 0 in full view. Thus the name of the account is written once for all the subsequent statements or trial-balances that may be taken until all the leaves set aside for any division are filled. This will afford a decided advantage and saving of time and labor, and will be of superior convenience in the making of a statement or trial-balance, as well as for reference at a future time.

This kind of a book, as herein described,

with independent insets, can be applied to books other than statement or trial-balan ce books,where successive entries are to be made under the same set of narnes,without departing from the principle of my invention. 1 will therefore not confine myself to any special arrangement of the ruling, but shall vary this to suit the purpose for which it is to be used. Having thus described my invention, I claim as new and desire to secure by Letters Patent 1. An account book consisting of ruled leaves which are narrower than the cover, L

and between which, at intervals, stubs are placed to receive inset leaves correspondingly ruled, substantially as and for the purposes set forth.

2. An account-book having leaves narrower than the cover, and stubs placed at intervals, as described, in combination with independent insets of diiferent widths, the widest of them, however, not to exceed the cover of the book, substantially as shown and described herein.

ALFRED SYN OLD.

Vitnesses:

J. N. KOERNER, F. ARNOLD. 

